Firm A is acquiring Firm B for $40,000 in cash. Firm A has a current market value of $66,000 while Firm B’s current market value is $38,000. The synergy value from the acquisition is $2,500. What is the value of Firm A after the acquisition? a. $108,500 b. $68,500 c. $45,000 d. $66,500 e. $106,500